https://www.taxtmi.com/caselaws?id=390002 Amounts paid by the purchaser under the contract of sale, including sums incurred to secure delivery of goods, form part of the sale consideration and are includible in taxable turnover. Applying that principle, transport charges paid to third-party lorry owners for delivery of sugarcane at the factory gate were treated as part of the purchase price, because they secured scheduled delivery and regular supply, and invoice bifurcation did not change the real character of the transaction. The planting subsidy paid to cane growers was likewise linked to supply and formed part of the price for purchase. Both components were therefore subject to purchase tax under the Tamil Nadu General Sales Tax Act. en-us Fri, 06 Dec 2019 00:00:00 +0530 Thu, 07 Nov 2024 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390002 Amounts paid by the purchaser under the contract of sale, including sums incurred to secure delivery of goods, form part of the sale consideration and are includible in taxable turnover. Applying that principle, transport charges paid to third-party lorry owners for delivery of sugarcane at the factory gate were treated as part of the purchase price, because they secured scheduled delivery and regular supply, and invoice bifurcation did not change the real character of the transaction. The planting subsidy paid to cane growers was likewise linked to supply and formed part of the price for purchase. Both components were therefore subject to purchase tax under the Tamil Nadu General Sales Tax Act. Case-Laws VAT / Sales Tax Fri, 06 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390002